CPA Syllabus 2025: Latest Core & Discipline Topics, AICPA Blueprint & PDF
Download the official CPA Syllabus 2025 and discover detailed section-wise topics, subject weights, and exam formats. Learn about AUD, FAR, REG, and optional disciplines like BAR, TCP, and ISC. Includes AICPA blueprint updates, study hours, and book recommendations
The Certified Public Accountant (CPA) designation is one of the most prestigious accounting credentials globally, offered by the American Institute of Certified Public Accountants (AICPA). The CPA exam is essential for individuals aspiring to work in public accounting, auditing, taxation, forensic accounting, and financial reporting.
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Globally recognized, the CPA credential opens career avenues in Big 4 firms, multinational corporations, and regulatory bodies. The CPA exam is rigorous and demands a strong understanding of accounting principles, regulations, and practical applications.
CPA Exam Overview 2025
| Component | Details |
|---|---|
| Exam Name | Uniform CPA Examination |
| Conducting Body | American Institute of Certified Public Accountants (AICPA) |
| Mode of Exam | Computer-Based (Prometric Testing Centers) |
| Total Sections | 4 |
| Duration | 4 Hours per section |
| Passing Score | 75 (out of 99) in each section |
| Eligibility | 120–150 Credit Hours in Accounting/Education (Varies by State) |
| Exam Cycle | Continuous Testing (year-round availability) |
CPA Syllabus 2025 – Section-wise Subject Details with Topics and Marks
The CPA exam consists of four sections:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
- Discipline Section (choose one): Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP)
1. Core Section: Auditing and Attestation (AUD)
| Topic Areas | Description | Weight (%) |
|---|---|---|
| Ethics, Professional Responsibilities, and General Principles | AICPA Code of Conduct, independence, due care, engagement terms. | 15–25% |
| Assessing Risk and Developing a Planned Response | Audit risk identification and response planning. | 25–35% |
| Performing Further Procedures and Obtaining Evidence | Executing audit procedures and gathering sufficient evidence. | 30–40% |
| Forming Conclusions and Reporting | Evaluation of audit findings and report issuance. | 10–20% |
2. Core Section: Financial Accounting and Reporting (FAR)
| Topic Areas | Description | Weight (%) |
|---|---|---|
| Conceptual Framework, Standard-Setting, and Financial Reporting | FASB framework, SEC reporting, IFRS. | 25–35% |
| Select Financial Statement Accounts | Assets, liabilities, equity accounting. | 30–40% |
| Select Transactions | Leases, revenue, pensions, income taxes. | 20–30% |
| State and Local Governments | Governmental accounting principles. | 5–15% |
3. Core Section: Regulation (REG)
| Topic Areas | Description | Weight (%) |
|---|---|---|
| Ethics and Responsibilities in Tax Practice | Tax standards and Circular 230. | 10–20% |
| Business Law | Contracts, UCC, legal obligations. | 10–20% |
| Federal Taxation of Individuals | Income, deductions, filing requirements. | 15–25% |
| Federal Taxation of Entities | Corporate, partnership, exempt taxation. | 25–35% |
| Federal Tax Procedures | Tax authority, procedures, penalties. | 10–20% |
4. Discipline Section Options
a) Business Analysis and Reporting (BAR)
| Topic Areas | Description | Weight (%) |
|---|---|---|
| Financial Statement Analysis | Ratios, benchmarking, valuation. | 20–30% |
| Technical Accounting & Reporting | SEC reporting, segments, derivatives. | 40–50% |
| Financial Planning & Performance | Budgeting, forecasting, variance. | 20–30% |
b) Information Systems and Controls (ISC)
| Topic Areas | Description | Weight (%) |
|---|---|---|
| IT Governance & Data Management | Policy, data quality, data lifecycle. | 25–35% |
| Security, Confidentiality & Privacy | Access control, encryption, risk. | 30–40% |
| System and Organization Controls (SOC) | Auditing IT systems and controls. | 25–35% |
c) Tax Compliance and Planning (TCP)
| Topic Areas | Description | Weight (%) |
|---|---|---|
| Individual and Entity Tax Compliance | Returns, deductions, credits. | 30–40% |
| Entity Planning | Tax planning for corporations, partnerships. | 30–40% |
| Tax Research and Advisory | Primary sources, client advisory. | 20–30% |
CPA Syllabus PDF Download
You can download the official CPA exam syllabus PDF from AICPA using the link below:
Download CPA Syllabus 2025 PDF
Recommended Books for CPA Exam Preparation
| Section | Recommended Books |
|---|---|
| AUD | Wiley CPA Review AUD, Becker CPA Review AUD |
| FAR | Gleim CPA FAR, Wiley CPA FAR |
| REG | Becker CPA REG, Surgent CPA REG |
| BAR | CPAExcel Business Analysis, Gleim BAR |
| ISC | Wiley ISC Guide, AICPA Blueprints |
| TCP | Becker TCP, Surgent CPA TCP |
CPA Exam Preparation Strategy
Step-by-Step Preparation Plan
- Understand Blueprint: Study AICPA blueprints thoroughly.
- Use Structured Courses: Enroll in trusted providers like Becker, Wiley, or Gleim.
- Daily Study Routine: Minimum 2–3 hours daily for 4–6 months.
- Practice MCQs and SIMs: Solve thousands of practice questions and simulations.
- Take Mock Exams: Replicate exam environment to build stamina.
- Use Flashcards & Notes: Regularly revise formulas and concepts.
Suggested Study Duration
| Section | Recommended Study Hours |
|---|---|
| FAR | 150–170 hours |
| AUD | 120–140 hours |
| REG | 110–130 hours |
| Discipline (BAR/ISC/TCP) | 100–120 hours |
CPA Specializations and Career Paths
| Specialization | Career Roles |
|---|---|
| Taxation | Tax Consultant, Tax Planner, IRS Agent |
| Audit | Internal Auditor, External Auditor, Compliance Analyst |
| Financial Reporting | Financial Analyst, SEC Reporting Manager |
| Forensic Accounting | Fraud Examiner, Litigation Consultant |
| Information Systems | IT Auditor, Cybersecurity Analyst |
| Corporate Finance | CFO, FP&A Analyst, Investment Banker |
Conclusion
The CPA Exam Syllabus 2025 is dynamic, comprehensive, and designed to reflect the evolving role of CPAs in the real world. With its Core + Discipline model, the exam provides greater flexibility and specialization to match your career goals.
Whether you aim to work in audit, taxation, IT controls, or financial analysis, the CPA credential paves the way for high-paying, globally respected roles. Start your preparation today with structured study plans, reliable materials, and consistent practice—and join the ranks of the world’s most elite accounting professionals.
